Faiths4Change Falths4Chango Tru8tooB' Report and AGGounts for tho y•ar •nd•d 30 June 2022 Reglstsred Chartty number. 1138834 Registsred Company numb8r. 7201450 England and Wal88
Frath•4Chang• Trustees. Report and Accounts For tha y•ar •ndad 30 Juno 2022 CONTENTS Pago Reference and admlnlstratlv8 Infomiatlon Chalrfs report Tru8te88' annual reFnrt Statsmerrt of trustees, r86pon8lbllltl88 11 1rK1ependt examlnetr8 report 12 Statsment of financlal acuvltles 13 Balance sh8et 14 Notes to the financlal statements 16
Faltlw4Ch•w• REFERENCE AND ADMINISTRATNE INFORMATION For the year ended 30 Juno 2022 PatronB Rlght Reverend Paul Bayes, Blshop of Llverpool (untll March 2022) Truste Phlllp Lelgh Chalr Lalrd Ryan Inc* Chalr Jonathan Watthom (appolnted 13.05.2022) Treasurer Plara Mlah Donald Thompgon Seana Roberts Helen Eaton Lucy Atkln8on Dlrnctor Annle Mery Company secrntary Rachel Hardy R•glstsrnd Offlco and St Jame8, Hous8. 20 St Jam88' Road. Prlnclpal Buslness Uverpool L178Y Offlc• Bankorn The Cooperatlve Bank plc, PO Box 250, Delf House, South Way. Skelmer8dale WN8 R•gl8tratlon numbor8 Chartty: 1138834 Company: 07201450 Engl8nd & Wales
Falth•4Chang• CHAIR'S REPORT For th• y•ar •nd•d 30 Jun• 2022 In June 2021. we We lust beglnnlng to See the %%vrld open up agaln folloylng thre8 pandemic lockdowns and a winter of tight r88triclions. Even th8n there were stlll 'Plan B, Ilmrtatlons to negotlata. Iys dKncult now to remembar th8 world as It was without Gars on the roads or planes In the Sky; the queuing; the walting; those weekly briefing8, though not perhaps the isolation arKI desperation that so many felt for 80 many raagons durfng those long months from March 2019. wrth th18 In mlrKI. a thread of great hope runs through th18 reportl The IlftlrvJ of the vell of restrfckn Ilving18 evldent In the d88CTlptlon8 of the projects undertaken a6 they moved from an Innovatlve bLrt temporary OlIne COVID-19 provlslon back out Into communlty gardens where folk could once agaln get thelr flngers dlrty In the 8011. In the descriptions. people can be seen coming together agaln. perhaps spurred on by a nawly found need for some Immèrslon In nature, to tend establlshed communlty gardens Ilke th08e at Roots In the Ckty arKI to 88tabll8h new on88 as the wonderful naw 'Secret Gardan,. The Roots In the Clty Garden has been developlng nlcely at St Mlchael'8 Church kn the Clty sincè 2018 and now acts 88 an oa818 for people and wlldllfe allk8, SO brightenlng the Ilve8 of many InhabltlrvJ th13 largely hlgh-rfse Inner4ty comrnunlty. Whilst organlc produce grown here by volunteers helps provision the local Micah foodbank, t86 garden8r8 who wlsh to can benefit from formal Cty and Gulkls training through our partnership with Myerscough College. The 'Secret Garden,, on the other harKJ, Is a n8wer project ba8ed at an abandoneil, much Overgro, and largely forgotten garden allotment slte on th8 frlnge of the inner clty In Knotty Ash. It's now beginning to 88rve and rK)urish its local community once again. As feedback regulady shows, these and other communty gard8n8 are enabllng people to come together and heal after a tumultUOU8 year. We've (ntInued to bulld on our long-e8tabll8hed work on cllmate change. the most pressing issue of our age. Perhaps recent Cov119 restrictions on our Ilfestyle8 have helped cxJnv1n people of the 8erfou8ness of thls Issue and ralsed cllmats change up the polltlcal agenda Somewhat. The UK'8 hostlng of COP26 cllmate tslks In Gla8gow ha8 al80 undoubtedly helped raise its proflle amorYJst 80clety. In the year runnlng up to COP 26 the Church of England trjok the ambltlous declslon to pursue a target of net zero carbon by 2030. Bulkllng on our partnershlp wlth th8 Diocese of Llverpool. we lolntly developed a plan to accelerats progress towards th18 taruet In ts Dlocese arKI are now buslly wong towards rolllng It out. along wlth enabllng Increased ervaagement wlth A Rocha's Eco Church programrro. Meanwhlle. we have dellvered accredlled Carbon Llteracy Tralnlng to LlvefpDoI Clty Region residents, inclLKling faith mmmunity represerrtativas in partnership with Energy Project8 Plus and Zero Cart>on Ler)01. Our Innovatlve worf( wlth Llverpool World Centre. erKJaglng tsacher8 and puplls In 8ch¢x•18 acr088 Mer88yslde to understarKI the complexities of fast fashion, textile consumption arKI wasts ha8 Included a popular UN COP26 Style event, Our long-standlng work with Wlrral Council and falth communltles on the Wirral to dellver arKI go beyond the Wlrral's 'Cool 2. dlmate strategy cont5nues- It'8 a Lx)-created project that has ft>cu88d on Intersectlonal 818ments of the dlrnate emergency- food Insecurfty and foo(1 wasta, energy insecurity. support, and d8carbonisirKJ bulldlng8 to youth engagement & hand5 on action8.
F•lth•4Ch•ng• A8 athy8. we are Indebted to our Team Includlng VDlunteers, our partner8 and our funders arKI to all those Involved In our projects. Worklng together brlngs hope of a greener, aner fvture ahead. Phll Lelgh Chalr of Trusts88 d February 2023
Falth•4Chang• TRUSTEES, ANNUAL REPORT For tho y•ar •nd•d 30 Juna 2022 The tNst888 present thelr report arKI accounts for the year ended 30 June 2022 Rof•r•nc• and Admlnlstratlv• Inforniatlon The reglstered name of the Charity is Faith84Change. Addltlonal InformatlDn18 8hown on page 2 of thls document. Structure, Governance and Managom•nt Constitutlon and (xganlsa The ChaTIty18 a company Ilmlted by guarantee. Tru8tee8 The dlrectors of the charftable compary are Its tru8tee8 for the purpo88 of charlty law and are referred to throughout th16 r8POrt as trustees. The tru8tee8 when mplets con818t of at least 3 and not more than 9 IndMdual8. The trtths tho 8erved durlrvJ the year and up to the date of this reports are Sat out on page 2. The tsvstee8 may at 8ry Ilme c%)-OPt any Indlvldual, who Is qu8llfied to be appolntsd as a trustee to fill a vacancy In thelr number or a8 an addmlonal trustee, but a co- opted truste8 holds offlce only untll the next AGM, or untll the next e18ctlon of trustees tske8 place, [Chever18 the Sooner. One thlrd (or the number nearest one thlrd) of the trustees m1 retlre each year, or at the AGM should the chaTIty hokl one. If no AGM tsko8 pl, then trustee electlons should take place annually at a General Meetlng called for the purpose. Th08e longe81 In offlce 8houkl retlre first and the tholce between any of equal 8ervlce belng made by drawing lots. A retiring trustee who remains qualified may be reappolnted. All trustees g1 thelr tlme freely and no tNStee remuneration was pald in the year. Detsils of trustees, expenses are di8ck)8ed in note 11 of the accounts. Trustees are r8qulr8d to d18dose all relevant Interests and reglster them wlth the Admlnlstrator and In accordance wlth th8 CharW8 polky withdraw from ded81on8 wher8 a nfi1cl of Snter88t ar18es. ObJ•ctlv•8 The charws objects are specillcally restrfcted to the followlng: To promote for the benefft of the publlc the ¢x)nseNatlon, protectlon and improvement of the physlcal and natural envlronment, and In partlcular to brlrwJ together fallh MMunItIeS to work toward8 Improvlng the envlronment of dlsadvantsged communltle8 wlthln the North West of England. North West of Eroland13 the geographlcal area coverfng Cumbria. Lanca6hire. Merseyside, Cheshire & Greater & the cty of Manchester. To advance the educatlon of the publlc In the con8eNatlon, protectlon and Improvement of the physical and natural envlronment, partlcularly withln dlsadvantaged communttles In the North West of England
Falth•4Chang• TRUSTEES. ANNUAL REPORT (conL) For the y•ar ended 30 June 2022 The charity carri88 Out its objects In the folbwlng wa. Partnorshi Workln Achlevlng our charft8ble objectlves relie8 on bulldlng and 8U8talnlng trusted relatlon8hlp8: malntalnlng and growlng our knowledge and commftment to leaming and sharfng: and being bDld arKI Innovatlve In our partner8hlp working to achleve slgnlfic8nt thange. contlnue to be our slgnillcant Strengths. romot• for th• bon•fft of tho ublle tho con8•rvatlon rot•cllon and rov•ment of the h Blcal and naturnl •nvironrn•n and In artlcular to brln ether falth communltles to work towards Im rovln •nvironm•nt of disadvanta ed communitlo8 wlthln tho North Wost of ' land. Tho North West of En land is th• • ra hical area cov•rfn Cumbrla Lancashlrn Mers• sldo ChwJhlrn & Greatsr & the clt of Manch•8t•r. 8pcMc Grant Funded ProJ•cts Roots In the Cty is a long-temi partnorshlp project between Falth84Change and St Michael's in the City Church, Llverpool L15BD- one of 3 thurches that make up the St Luke'8 In the Clty Parish. Several grants were awarded In th18 financlal year for acllvitie8 to develop a sustalnable Eco Hub of partner8hlp actlvltles at the Church, mostly Ilnked to the conseNatlon, protectlon. and Improvement of &wrch larKI for the benefit of the wider communlty. Roots In th• Clty gupportad by Support for Asylum 8eek•r8. Church Tog•th•r In th• M•rs•ysld• R•gion (July 2021- Jun• 2022). SAS grant 8UPPOrt (xJntrlbLrted trj elements of the project that provided dlrect benefits for people 68eklng asylum arKI rafuge, from voluntserlng opportunitles, to growlNJ fresh organlc vegetables arKI herbs In the communlty garden that are donated to a food bank accessed malnly by peopl8 Seeklng asylum arKI refuge. ConneGtlng Roots to 8aGrnd 8pacM supportod by All Churchu Trt Thematlc Grants - Hope B•yond (March - Decemr 2021). We worked In partnership wtth the St Luke's In the Clty Parlsh on thls project durlng and bend the pandemlc. Our mle was to draw together the roots of community and envlronmentsl wellbelng to reach out, engage. nurture and supwrt people to grow food locally. Th18 wDrk was partlcularly helpful In malntalnlng engagement wlth resldents who had attended the Roots Garden prlor to the pandemic but were prohlblted from dolng so becAuse of lockdowns. Virtual garden conversatlons. the provl8lon of practlcal garden supplles arKI welcome back actlvltles helped malntaln the fk)urf8hing communlty arourKI the Roots Garden. Th• T•a Gard•n 8upport•d by Innovatlon In Communlllm Communlty Renewal Fund {March- Juno 2021). Thls resldent led project resutted In the creatlon of a 8oclal 88atlng and reflectlve area complete tea plantlng in contalners, a hand drawn tea tssters gulde and a tea celebrdtion event In the Roots Garden. People attendlng undertook a deslgn workshop, bench arKI contalner maklng workshops and
F•lth4Chng• tea herb plantlng. The outd¢)or seatlng space contlnu88 to provlde a social space for relaxation and gathgrings, the tsa herbs are harvested arKI dried for u88 and sale. Roots In tho Clty 8UPPOrt•d by th• D•an•ry Ml88lon & Growth Fund (Augu8t 2021- Juno 2022). The Fund ha8 (xjntrlbuted to the costs of hall hire and our Growlng Support & Communlcauon Workerfs salary thereby enabllng us to contlwe to develop opportunrtle61o sustaln the RoDts Garden together for benofft of th8 whole cxjmmunlty. Roots In the Clty Infrastructurn & communlty engagomont Support by T•8¢0 Communlty Grnnt IDocombgr 2021- Jun• 2022). This grant anabled u8 to purGha8e materfals to physlcalty Improve the garden wlth regular gardener8. Together we have developed a larger food growing area to grow more food for the Parl$h foodbank and to enhance blodlverslty. In doiro 80, we have developed a stronger 8en8e of nelghbourliness and developed prdctical skills that we can 8hare with others. Grow Your Own wlth Llnda's supportod by Llnda Mccartney Foods (January 2022 - December 2022). Th18 acllve group alms to provlde a space at the Roots In the Cty Garden for young people to leam to grow their own food. The group is for anyone aged 16-30 and meets every Thursday evening. Volunteers have been Involved In shaplng the space, creatlng new areas for food growlng, wlldllfe and socialising. Food Is the main attraction for particlpants, and everyone loves taking Bsh Ingredlents home to cook wlth. Ifs also a space for maklng frfends, sharlNJ and celebratlng Ilfe. Gardonlng for All . Natur•4Health supported by The Morn•y Forest (August 2021- June 2022). 6 x 12 week 'Gardenlng for All, courses were created and d8llvered, wlth the alm of Introduclng people to gardenlro and nature at thelr own pace to improve health arml wellbelng. W8 Utilised the Roots In the Clty Communlty Gard•n for 3 courses worked In partnershlp wtth the La Sall• Hot•1 School Kltsh•n Gard•n to dellver the remalnlng 3 UrSe8. In both locatlon8 we attracted new and experienced gardeners who in tum (x)ntributad to the development of both gardens. As prevlously, a hlgh p8rc8ntage of p8opI6 8ngaged had long terrn health LX)nditi1s. they identified many benefits including the opporlunlty to meet arKI be ¥th others each week, leam 80methlng new and enjoy fresh food. The Nature4H8alth programme ha8 been a springboard Into the City & Guilds Level 1 & 2 Practical Horticulture course8 delivered by Myer8cough College In both gard6n8. La Sallo Hot•1 School Kitchon Garden supportod by tho Passionists Curia Grant {January- Decomb•r 2021 >. Worklng In pathornhlp wlth tho La 84110 Hotsl school CIC, our rol• was to 8ngag• r•8ld•nts from dlv•rn• communltl•s to engage In 80clal acuon. 8UPPOrt the bulld of Kltchen Garden and In 80 dolng. Improve thelr physlcav mental health and wellbelng. establlsh new frlendshlps, and enrlch one another by 8harlng thelr dlverse cultures through food. Thls Inlllal partnarship w01ng resuad In the developrnenl of the Kitchen Garden from a deslgn to a fully reall8ed communlty growlng space.
Fafth•4Ch•ng• The Socrot Garden 8UPPOrt•d by Liverpool Clty Councll Mayoral Nolghbourhood Fund {March - 8ept•mlxr 2021) Our project18 to c(Kre8te a su8talnabl6 n8ighbourhood partn8r8hlp, rooted In and18amlng from nature, lo open up the Secret Garden. The alm of th8 project Is to enable pwple, the land arKI neighbourhood to flourfBh through regular gardenlNJ, food growlng, leamlng, 8harfng. conn8CtINJ arKI taking notlce. Falth & Communlty Land Manag8ro Nature Rocovery Engagement ProJ•ct Supportod by Natural England {January- Mah 2022). Our alm was to flrKI and 8upport a 'coalition of willing" StskehoIde for nature recovery In local (x>rnmunltl8S In the North West, partlcularly In the Forest of Bowland area of Lanca8hlr8. We conducted an Intemet sumy and workshops wlth the Voluntary. Communlty, Falth & Social Entsrprise stakeholders In the Forest of BowlarKI and 8urrourKJing towns. Tha project resulted In conslderable engagement and leamlng wtth Chrlslan and Musllm communltles and a deeper urKler8tsndlng of the barrl8rs to engagement in nature recovery expertenced by Musllm mmUnItIes. Cool Pla$ of Wornhlp 3 support•d by Wlrral M•tropolftan Borough Councll (Septsmber 2021- October 2022). Engaging and working wlth pla3 of rshIp lo undertake 8clon8 to reduce thelr carbon footprlnt as part of dellverlrq Wlrral'8 cllmate strategy Cool 2. We contlnue to w)rk wlth 8 Initial places of %K+rshlp: 7 Christian churches and 1 mosque and a further 4 Christian churches. Actlons 8re practlcal arKI have focused on d&carbonislng and trating bulldlngs l optlmal wamth: food In¢ludlng reduclrvJ waste & grng arKI youth engagemenL 11) To advanco tho educatlon of tho ubllc In tho cOnrVatIOn rot•ctlon and Im rovemont of tho h slcal and natural envlronrnent artlcularl wlthln disadvanta ed communlt108 In th• North West of En land Sp•clflc Grant Fund•d Projects: LCR Carbon Llteracy supported by Llwrpool Clty Raglon Communlty Envlronmant Fund (Fobruary - Octob•r 2021) Worklng wlth partners Energy Projects Plu8 arKI Zero Carbon Llverkwl, we offered Llverpool Clty Reglon re81d8nts a Carbon Litaracy tralning course, accredited by the Carbon Llteracy Project. Our accredlted coursa enabled leamers to connect Issu88 of cllmate change to thelr personal motlvatlons. grow Ihelr underJtsrKllng of dlmate 8clgnGo. explore16sues of Climate justice arKI plan to take hlgh-lmpact actions In their per80nal Ilves and wlthln thalr falth eommunlty. The Carbon Literacy course was developed by and accredlted to Energy Projects Plu8 and adapted by us to Incorporate faith motivated climats acuon and cllmate Ju8tlce perspectlv88. Not Zoro Carbon l Eco Church support•d by th• DIoca80 of Uv•rpool and B•n•fact (August 2021- March 20221 Aprll 2022 - March 2027). Bullding on our x)rf( In partnershlp wth the Dlocese of LlvertK)ol over the last 5 yearyJ. thls project enabled us to worf( closely wh Angllcan churches to support them to make 8 commRment to become Net Zero Carbon by 2030 by undertaklrrfJ a range of aclions. Actions include be¢))ming an Ecx) Church, creating a Worship & Teaching Plan, undertaklng a Net Zero Carbon plan, and working wlth the bullding8 team to complete energy dats Infomwtlon, have a detalled bullding survey and expk)re opportunities to rdise funds to install d8carboni8ing measures.
F*lth•4Chang• Fashlon FIX supportod by MRWA Communlty Fund (July 2021- June 2022). We rked In partnershlp wlth Llverpool WoFld Centre on thls project; our focus VRS on flxing clothes and changing behavlours to reduce textlle consumptlon and wast8 wlth teache and puplls In 8Ghools across the Liverpool Cty Region. The proJeGI featured a teachers, conference, 8 pupII's mock UN COP 26 conference 8nd In- school workshops and resources - 20 8chool comMUnleS were aCtelY Invow. Llv•rpool CCG Dlabet•s R•s•arch fund•d by Llv•rpool Cllnlcal Commlsslonlng Group (January - Jun• 2022). Th18 worf( was led by Mer5eyslde Refugee Support Network: Asylum Llnk Merseyslde and Falths4Change were partners. We engaged people who were atterKllng gard8nlng I growlng proJeGt8 to expk•re thelr knowledge 8nd understandlng of dlabetes - symptoms, those most at risk arKI way8 to reduce the r18k of developlng the condltlon - arKI 8ervlce8 av8118ble. 'Sowlng tho S•ods 4 Envlronm•ntal Chango, our nobfor•profft charyoabl• •ducatlonal Support and practlrAI d•llv•ry s0Th1. R•gular 8•NIc•s Mlcah Uv•rpool - Communlty Food GrovAng & Glftlng. Our MmItMent to grow and glft organic food for the foodbank at St Brfde's Church Is partty funded by a regular financial commltment by Micah LIv8rpool which contributes to the Growlng Support & Communications Worker salary. A Seasonal torni tlmo s•rvlc• for St Mlch••l's RC Prlmary School, K•n8lngton, Liverpool. The Busy Bees gardening gmup engag88 chlldren from dlfferent year groups In exploring, shaping, arKI enjoying the many benefits of the SGhool garden from food to nature. The chlldren are enthuslastlc exploreryts and observers of all life In the garden, they enjoy sowing seeds, tssting, and growing food, digging, waterlng. d18coverlng small creatures, and Just belng outdoors. A y•ar•round food and naturn connectod garden servlco for Adelalde Hous•, Llv•rpool. Adelalde House Is a voluntary managed 20 bed MenIfernale approved premises. The therdpeutlc beneffts of these weekly s8sslons are slgnlflcant with women advlslng of Improved mood, more energy and being in the moment outslde In nature. Durfng the cold months resldents enjoylng taklng part In craft actlvltle8 whlch offer opportunltles to worf( together, express thelr creatlvlty and make glfts. Hlghor Educatlon England - Llverpool John Moor•'s Nurnlng Student Placement8. We have been w8lcomlng student nurse8 on placement vla t HEE Llverpool John Moor8'8 Unlverslty Programme since 8ummer 2022. Nurses are on placement us for 4 weeks. Nurses from dlfferent degree CurSe9 can engage wlth members of communltl88 on health 8nd wellbelng aThJ experlence the soclal, physlcal. and emotlonal b8nefft8 of community rootsd activitlo6.
FaIthChAng• TRUSTEES. ANNUAL REPORT (conL) For th• y•ar •nd•d 30 Jun• 2022 Publlc Benth Stal•m•nt The trustees have complied wlth their duty to have due regard to the guidance on publlc beneflt publlshed by the Commlsslon In exerclslng thelr powers and dutl88. Flnanclal R•vl•w R•s•rvo• Pollcy F4C h85 an excellent track reo)rd In obtalnlng 1)[8nd a strong control of sts. It al80 has a hlghquallty customer base, whlch Makes bad debts very unllkely. We undertook 8 planned approach to creatiThJ a Reserves Policy in 2019. A deposlt ac(x)unt w88 opened wlth the c(OperatIVe Bank. The Trustees de81gnated thls 88 solely for Reserves arKI 8et regular amounts whlch have been allocated monthly since April 2019 with a vi8W to bulldlng re8erves lo cover 3 rrnnth8 exp8fKllture should It be requlred. Golng ConrAm The tW8te8s have carrled out an a88e8sm8nt of golng Concem for 12 months from the approval of the accUnts and have nclUded that the ch8ty wlll be able to meet its Ilabilitles as they fall due and Is therefore a golry concem. Th8 truste88 are willing to provlde penal guarant888 to ensure that the charlty can meet It8 Ilabllltles as they f811 due for a perfod of 12 months from the slgnlng of the accounts. Rlsk Manaqamant Funds held as CuBtodlan TruBt•e No fvnds have been hekl as custodlan trustee. Onbe If of the Board of TruBtee8 Chair of TruBt888 3rd February 2023 10
Falth*4ChMg• TRUSTEES. RESPONSIBILrriES IN RELATION TO THE FINANCIAL STATEMEKrs The charity truste86. who are a180 dlrector8 for Falth84Change for the purpose8 of company law. are re8PDn81ble for prepartng a tru8ts88' annual report arKI financhl statemerrts in accordance wilh appllcable law and Unlted KlrvJdom Generally Accepted Accountlng Practlca. The trustees are requlred under Lx)mpany law to prepare flnandal statsments for each financlal perfod which glve a true and falr vlew of the State of affairs of the chaiity and of the surplus or deficlt of tha chaiity for that period. In preparlng the financlal ststsments, the tru8ts88 are requlr8d to: 88lect SUable accountlng pollcles and apply them conslstently; obseNe the methods and principles in the Charities SORP: make reasonable and prudent J(Klgem8nts and estlmatss., stste appllcable UK accountlng Standards have b88n followed. subject to any matsrfal departures d18c108ed and explalned In the flnanclal 8tstements', prepare the flnandal statements on the golng concem ba818 unle88 It18 Inapproprfate to presume that the charity will ntInue In buslnes8. The tnJstee8 are re8pDnslble for. keeplng proper accountlng rerds. safeguarding the organi6ation'8 a888ts; taklng reasonable step8 for the preventsn and d&ectlon of fraul. The tru8tse8 are re8pDnslble for the malntenanGe and Intsgrlty of Ihe corporate and financial information included on the charitable company's website. Legislatlon In the Unltad Klngdom govemlng the preparatlon and dlssamlnafjon of finandal 8tatements May differ from legislation In other luri8dictlon8. On beha etru Phll Lelgh Chair of Trustees 3rd February 2023 11
F•lth•4Ch•ng• INDEPENDENT EXAMINER'S REPORT Ind•pondont oxamln•rfs rnport to tho tru8ts08 of Falth84Change I report to the charfty tNstees on my examlnatlon of the accounts of the rnpanY for the year ended 30 June 2022. R•sponslbllltl•s and basls of rnport As the charlty trustees of the company (and al80 Its dIrr8 for the purposes of company law) you are responsibla for the preparatlon of the aCurrtB in accordance h the requlrements of thè Companlas Act 2006 (lha 2006 Acf). Having satlsfied myself that the acix)unts of the (x)mpany are rK•t requlred to be audlted Lmder Part 18 of th8 2008 Act and are ellglble for independent examlnatbn, I report In respect of my examination of your charitls accounts as rrIed out under Section 145 of the Charities Act 2011 (Ihe 2011 Art). In Garrylng out my examlnatlon I have followed the Dlr8Ctlons glvan by the Charity Commlsslon under 8ectlon 145(5Xb) of the 2011 ACL Ind•p•nd•nt examln•rf8 8tat•m•nt I have completed my examination. I wnfirn that no matter8 have wrne to my attentlon In o)nnec*lon wlth the examlnatlon gmng me cau88 to belleve: 1. accountlng records were not kept In respect of the company a8 requlred by sectlon 388 of the 2006 Act; or 2. the accounts do not comply wlth those record8: or 3. the accounts do not comply with the accounting requlrements of sectlon 396 of the 2006 Act other than any requlrement that the accourrts glve 8 Inje 8fKI falr vlev/ whl¢h Is not a matter consldered as part of an IndeperKlent examinatk)n. 4. the accounts have not been prepared In accordance wlth the methods arKI prlnclples of the Ststement of Recommended Practlce for aCUntIng and reporting by charities applicable to chartties preparing their account8 In accordance With tho Finandal Raporting Standard appllcable In the UK 8fKI the Republlc of Ireland (FRS 102). I have no concems and have come acr088 no oth8r matters In connectlon wlth tha examlnatlon to whlch att8nfjon should be drawn in this report In order to enable proper underBtsrKllng of the acx3)unts to be reaGh8d. lan Wrfght, BA., F.CA Chartered Accountsnt 15 Stretton Drive SoLrthport Merseyslde PR9 7DR 12
F4th•4chq• STATEMENT OF FINANCIAL ACTIVITIE8 (Incorporatlng Incomo and Exp•ndltur• AcMunt) For the y•ar •nd•d 30 Jun• 2022 Unmtrl¢t•d R••trl¢t•d Totsl Fund• Totsl Fund• Fund• Fund• 2021 InBom• frw: arKI bJaLI81 41,979 37,570 86.018 87.670 81.870 16.680 Incom• Exp•ndltuv• on: 86,200 36351 102,541 95,870 T•t•l •xp•ndlluv• 16200 38391 102.141 ,•70 N•1 InMm• 1•xp•ndmj 13309 7.748 21,047 Oth•r r•eoqnl••d galn• •nd lo•w• 132#9 7.748 21,047 M•t rnov•m•nt In ld9 13299 7,748 21.047 Fur•J bthrKes at 1 JU2021 16,17 Fund bthnom •t JO Jun• 2022 16,17 Th8 St8t•mont of Fhancl P£1Ml al80 rThnple• *lih the rfjqulrwThwrt• for8n Incomè exp&xlh All lThxm8 AThJ expandth d•rP4• from crnlnulrvJ actrAtkn8. The statement of flnanclal 8Ctlvltles Includes all galns arKI 108888 In the year. All Incomlng re80urc88 and re80urce8 experKled derlve from contlnulng actlvttle8. The not88 on page8 16 to 24 form an Integral part of these ac)unts. 13
FaRh•4C*• BALANCE 8HEEr Company number 7201450 as at 30 Jun• 2022 2021 Note Flxed asmts Tan8lble assets io 1,137 1,421 Current assets Stock Debtors Cash at bank & In hand li 12 13 17.156 14,742 33,498 15.305 240 17.145 Credltors due wlthln one year 14 7,788 10,871 Net ¢urreirt •ets Ill•bllltles) 25.710 6,274 Credltors due after one year 15 (5.797) (7.6921 Total •t$ leM current Ilabllltles 16,17 21,050 The funds of Ihe th•rlty: Unre5trlcted funds Restrlrted funds 5,061 15,989 18.238) Tot•1 funds 16,17 21,050 In approvlry th888 financlal statements as dlrectors of the company we hareby confirm the folk)wing: For the year In quastlon the company was entitled to exemptlon under Sectlon 477 of the Companies Act 200e relatsng to small companies. DlreGtorn' r88ponBlblllUe8: 1) The members have not requlred the company to obtaln an aud for its accounts for the year in questlon In accordance wlth sectlon 478. 2) The d1Cto aGknowledge their responslbilities for 1MplyIng wlth the requlrements of the Act with respect to accountlng record8 and the preparatlon of accounts. These 8ccounts have been prapared and delver1 In accordance wlth the provlslons appllcable to companle8 subject to the small companles, reglme. 14
Falth•Khang• Th888 accounts were approved by the Board of Tru8t888 on 310212023 Slgned on behalf f the B rd by. Phll Lelgh Chair of Trustee 3rd February 2023 15
Falth•4Chang• NOTES TO THE FINANCIAL STATEMENT8 For t y•ar •nd•d 30 Jun• 2022 1. Aceountlng Pollcl la Basls of pr•paratlon Tha financlal 8tatements have been prepared In aGrdance wlth Accounting and Reporting by Charities: Statsment of Recommended Practice applicable to ch8rftl88 preparlng thelr accounts In accordanca wlth tha Flnancial R8POrtlng StsrKlard applicable In th8 UK and Republlc of Ireland (FRS 102) (effethe 1 January 2015)- (Charities SORP (FRS 102)), and the Companle8 AGt 2006 and th& UK Ganerally Acceptsd Accounting Practlc8 as It applles from 1 January 2015. Faith84Chang8 me8ts the definition of a public benefft entity under FRS 102. Assets and Ilabllltle8 are Inltially recognl8ed at historical cost or transactlon value unle88 otherwise stated in the relevant accounting policy note. The actxjunts have departed from the Charttles (Account8 and Reports) R8gulatlons 2008 only to Ihe extent requlred to prode a true and falr vlew. Thi8 departure has Involved followlng the Ststement of R8MManded Practice for Charities applying FRS102 rather than the verslon of the Ststement of RecommerKled Pr8Ctlce whlch Is referred to In the Regulatlons but whlch has slnce been wlthdrawn. The functlonal currency usod by Falths4Change18 the £ Sterllng. 1 b. Pr•par•tlon of th• acUnts on a golnq COnrn ba818 The financlal statements have bean prepared on a going concem b8818, urKler the h18torlcal c08t conventton. At the time of approvdng th8 account8, the tru8te86 have a reasonabla 8xpectatlon that the charltable company has adequate r880urc8S to continu6 In operatlonal existence for the fore8eeable fijture. Thus the trustses ntInue to adopt tha going conc8m basls of accountlng In proparfng th8 accounts. 1c. InGomo Income Is recognised when the thaiity ha8 enthlement to the funds. any perfomian¢% condltlons attaGhed to the ttem(s) of Income have been meL It Is probable that the Income wlll be recelved and the amount can be Iasured rellably. Income frn govemment and other grants, whether'capltal, grants or'rev8nue' grants, Is r8cognls8d when the charfty has entitlement to the funds, any perfom18nce condttlons attached to the Item(s) of Income have been m8t,11 Is probable that the Income wlll be recelved a1 the amount can be mea8ured rellably arKI18 not deferrad. Interest on funds held on depostt18 Includ8d when rec8lvabl8 and the amount can be measured rellably by the tharfty., th181s nomally upon notfficatlon of th? Intsrest pakl or payable by the bank. 16
F•lth#4Chang• NOTES TO THE FINANCIAL STATEMEKrs For th• y•ar •nd•d 30 Jun• 2022 1d. D•f•rY•d Incom• Income from donallons and grants. Indudlng capltal grants 8r6 deferred when the followlng condltions are met: a) when dorK)rs speclfy that donafjons and grants given to the charlty must b8 U8ed In fvture accountlng perlods. thè Incomè Is deferred until those p6rlod8 b) when dorK)rs impose conditions which have to be fulfilled before the chartty becomes entitled to Use such Incom8, the Inrne IB deferred arKI not Included In Income until the pr8condltlon8 for use have b88n met. le. Donated ••rvlc•8 and facllltl•8 t)onated professlonal 8ervlce8 and dona1 faGllltleB are recognlBed as IrKome when the charfty has control over the Item. any rKl[lIonS a880clated wlth the donated Item have been met, the receipt of aconomic benefrt from the use by the charity of the Item18 probable arKI that the economlc benafil can be measured rellably. In accordance wlth the Charftles SORP (FRS 102). the general volunteer tlme18 not recogn188d and refer to the tru8tO88' annual report for more infonnallon about thelr contrfbutkjn. On recelpt, donated profes8bnal 8ervlces aThJ donated fadlllles are recognl8ed on the basis of tho value of the glft to the charlty whlch16 the amount th8 charity woukl have been wllllng to pay to obtaln setvlces or facllltles of equlvalent ecnnomlc benefft on the open market., a corre8pondlng amount18 then recognl8ed In expendlture In the period of receipt. 1f. Exp•ndltur• Expandlture Is recognlsed onca there Is 818gal or con8tructlve obligatlon to mak8 8 payment to a thlrd party, It18 probable that Settlement wlll be requlred and the amount of the obllgatk)n can be m8a8ured rellably. 19. Funds Accountlng All Income and expendlture togother wtth galrn and108se8 are allocated to a spedfic charitable fund. unre8Cted funds are avallable to Spe1 on actlvltles that fvjrther any of the purposes of th8 charfty. Restricted funds are donatnS which the donor has specified are to be used solely for partlcular areas of the charftys work or for speclfic projects belng undertaken by the charlty. Further detslls of restrlcted fvnds together wth thelr purposes are set OLrt In nots 14. 17
Fallh•4Ch*w• NOTES TO THE FINANCIAL STATEMENTS For tho y•ar •nd•d 30 Jun• 2022 1 h. Tanglbl• flxed a88ets and depr•clatlon Tanglble a88ets are 8tatsd at Cost (or deemed cost) le88 accumulated depreclatlon and accumulated Impalrment losses. Cost includes the oiiginal purchasg price, costs dlrectly attrfbutable to brfnglng the a888t Into Its worklng condltlon for It8 Intended use, dlsmantllng and restoratlon costs and borrowlng costs cap1ts118ed. Plant and machlnery and flxtur88. ffttlng, too18. arKI equlpment are stated at oJ8t1866 accumulated depreclatlon and accumulated Impalmient1088es. Depredatlon Is provlded at the tollowtng annual ratss In order to wrlte aach 888et off over Its antlclpated useful economlc Ilfe. A full yea¢8 depreclatlon charyJe 18 charged In the yoar of acquisltlon and no depredatlon18 charged In the year of dlsp08al. Office equlpment 20% pa on the redudNJ balance basls Sub8equent C08ts are Included In the a88ets carrylng arrK)unt or recogn18ed as a Separate asset, a6 approprlate, only whan is probable that economlc beneflts assodated wlth the Item wlll flow to the charltable Crnpany and the cost can b8 mea8ured rellably. Repalrs, maintsnance and mlnor Inspection costs are exp8ns8d as IncuThed. Tangible 8886ts ara der8cognlsed on dlsposal or when no ftrture enoMIC beneffts arn expected. On disw)sal, the difference between the net disposal proceeds and the carrylng amount18 r8cognl8ed In the Statement of Flnanclal Actl¥itie8. 11. 8tock Stocks are stated at the lower of cost and net reallsable value. Net rea118able value Is the estlmated selllng prlc8 le8s all e8Umated c08ts of compl8tlon and cost8 to be IncuThed In maetIng, selllng and dl8trlbutlon. 1J. Cash at bank and In hand Cash at bank and cash In hand Includes cash arKI short temi hlghly Ilquld Investments with a short maturity of three rnthS or less from the date of acqul8ltlon or openlng of the deposll or slmllar account. 1k. Credltorn and provl8lon• Credltor8 and provlslons are recogn18ed wh8r8 th6 charlty has 8 present obllgatton resultlng from a past everrt that wlll probably re8uK In the transfer of funds to a thlrd paty and the amount due to settle the obllgatlon can be measured or astlrnated rellably. Creditorn and pmvi8ion8 are normally recogni88d at their settlement amount after allowlng for any trade dl8count5 due. 18
Falth•4Chang• NOTES TO THE FINANCIAL STATEMENTS For th6 year •nd•d 30 Jun• 2022 11. Taxatlon The charfty Is exempt from tax on Income and galn8 falllng whhln 88rtlon 505 of the Taxe8 Acl 1988 or 88Ctlon 252 of the Taxation of Chargeable Gains Act 1992 to the extent that th888 are applled to It8 charltabl8 objects. lm. Pe10n costs The company operate8 a defined <x)ntrlbuUon plan for Its 8llglbl8 employees. A deflned contrlbutlon plan Is a penslon plan under whlGh the charity pays red contributions into a Separate entlty. Once the contrlbutlons have been pald the charty has no further paymerrt obligations. The ntributIOnS ar8 recognlsed a8 an expense vthen thay are d. Amounts not pald are shown In creditor6 or accruals In the balance sheeL The assets of the plan are held 88paralely from the charty In Independently admlnlstered furKIs. 1 n. Cash Flow Stat•mont The tru8te86 have taken advantage of adopting Updat8 Bulletln 1 of the Charllles SORP (FRS102) In order to disapply the requlrem8nt to produc8 a ca8h fiow 8tstement. 10. R•latod ParU•• There were no tr8nsactlons wth related partl88. 19
Falth•4Chang• NOTES TO THE FINANCIAL STATEMEp¥f8 F¢rlh• yw •nd•d 30 Jun• 2D22 Unrn•trlct•d R•tr Total Fund• T¢X•l Fund• Fund• Fund• 2 DoMtlon• and l•gael Grants recelvable 40.056 1,923 84,095 1.923 41.979 88.018 81.870 37,570 3770 13.888 MlscelloneouB 37 570 37.570 Incoma from chartta1• hag been applled ) thè followlng 8ctl4lde8: 37.570 16.efy) 4 In01M9nt Incom• Intor•Bt rn1¥8b 5 Charlt•bl• a¢lMIIM •xp•ndllur• Unr••trl¢ R••tr Total Fund• Tolal FdI Fund• Fund• 2021 4,977 58,305 2,105 31,149 1240 82,407 S£lari88 8nd InDt• 7) As8oat•S fe8J Volunteer expen5 Staff trplnlng and I1¥r• TraNpl and ¥ubsl$tenc¢ 87,464 10 240 167 447 Support costs (nots 8) 2,524 5,144 10.032 86,250 3e,291 102.541 96.878
Frath•4Chang• NOTES TO THE FINANCIAL sfATEMEP For th• •nd•d 30 Jun• 2022 6 Support co•ts Unr0•trIG R••trW Totsl Fund• Tol•l Fund• Fund• Fund• 2021 Telephone Postage. statklnoryd Brn1 oqulpmont ond matorlo18 Répalr8 and malnterAnc4 Webslte and sUPWt 111 547 e58 121 352 121 5,627 311 125 2CKI 1.561 475 2.1 G8n8r81 offle• cobts Sundry expgn808 IndOndent 6xamln*81068 Loan intwast pay8bl• 13 749 541 733 307 47 234 234 salarf and wages Soclal 8ecurfty costs Pen¥ion c4)Bt8 85.716 1.556 87.454 8 Numb•r of •mphyM• 2021 Full tlmo equlv81wts Thwo wern no emplo emoluments In •xce88 of£eo.000 g Tru•l•M v•mun•rnllon and •xp•n• R¢munernlon Expen8e8 Th• charlly Lry manawl ty tho tnth. 21
F•lth•4Ch•ng• NOTES TO THE FINANCIAL 8TATEMENT8 For th• )T•r •nd•d 30 JUM 2022 10 Tvmglbl• Ilx•d a•••t• offl E4ulpm•Tht Total Co•1 At 1 Juty2021 IdSUon8 durlng Iho r Dlsposaf8 durfng th• yur At 30 JurrJ 2022 ,175 8,175 6,175 8.175 Cumul•lfv• d•prnclatlon At 1 July 2021 Add tharg8 f*X yéar At 30 June 2022 4.754 284 4.754 N•t book v•lu• At 1 July 2021 At 30 Jun• 2022 1A21 1.137 1.421 1.137 11 81ock 2021 2021 Raw mAtarfBls •nd ¢onwmJbl4q q2 D•btorn 2021 Tr•de dgbtorn Pr•pa5fjnenlJ Dnd accruod Ir& 13.156 15.306 17.156 15.305 13 Ca•h •1 b•nk In hand 2021 Cash In harKI 25 14.717 25 21J 14,742 240 14 Cr•dllor• du• wlthln on• y 2022 2021 Trndg credltorn Tax And 4od•l 8e¢urMyM810 Ac£nwl8 and d•foTr¢d In¢om• Bonk Bou1• B•ck Loan 1.982 1.223 2A53 426 1,480 4.871 2130 2.130 7,788 10.871 11 Crnlkn •ftwon• y••r 22 Bounc• B•d( Loan 5,797 7.892 7.e92
FTAth•4Chang• NOTE8 TO THE FINANCIAL sfATEMENT8 For lh• y••r •nd•d 30 Jun• 2022 10 Funth moV•Trt• •l•nc• at 1 Juty 20¥J Tr•Mf•rn In lout) 30 Jun• 2021 Inoom• Exp•ndltur• RO•tr1d fund• OLSN Folth Leod Toruj CIF Cr1 PIAc•8 Roo1• In the C*y 8•fton Cnl MWRA Duchy of Lancostsr LCR Carn8 N8lurg4H•aih sty to SlTrnr CODI 2 Pla¢08 of Wor8hlp 4270 2.730 1,421 821 2,374 s.eoo 3.518 2.188 1,350 2293 4951 30.966 4951 8241 Unr••trld•d fund 84.910 Total fund• 95.876
Falth•4Ch•ng• NOTES TO THE FINANCIAL STATEMENT8 For tho y••r •nd•d Jurm 2022 10 Fund• mov•Thnt• Bal£ •t 20 Jun• 2022 l•nc• •t 1 July X121 TrAn•fw• In (out) In¢om• Expmdlturn R•Btrlct•d lunth OLSN Falh Lwdw• ToruB CIF C1 PLqc68 Rwts In ts Clty Duchy of Lancaal•r Nature4Hoalth Naturo4Haolth Lcthd¢A La 8alhT I Paon DMGF Garden Hopo Be>d NaWre4Hegfth 3 La Sall• Notur•4HoOrth St Mlth•rf• Wlrml MBC La Sal CNZ MRWA Swap Shop 2,730 1,421 2288 1.421 2.374 2.374 1,th)0 143 1,500 1,500 10,705 2.606 8.858 383 14,1190 13,704 0,136 17 15.989 8.241 Unr••trlct•d fund 79,549 5.001 Total fund• 123.688 11Yd,541 21.ofjo 17 An•ly•l• of n•t aH•t• b•tw••n fvnd• at Xl Jun• 2022 T•nglbl• N•t rr•nt Cr•dltov• ••••ts du• knr on• ymr T¢ RMtrlct•d fund• OLSN Falth LaBd•r8 T¢yu8 CIF 2286 1.421 2280 1,421 Nrn4HRh Lockdv* DMGF Gard Wlrral MBC La Sall• CNZ MRWA Swap Sh4> 4230 5.138 17 0.136 17 15.989 15.989 Unr••tdct•d ld 1.137 9.721 6.061 24